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Communication dans un congrès Année : 2010

An empirical study of environmental cost drivers

Simon Alcouffe
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Nicolas Berland
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Moez Essid
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Résumé

This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from buildings and soil remediation. Findings from a series of case studies are presented and discussed. The paper contributes to existing literature in three ways: (1) by testing the adaptability of cost drivers typologies in a non-traditional, non-industrial setting (2) by proposing a more dynamic vision of the cost of social and environmental responsibility of the firm, and (3) by shedding light on the complex interrelationships of environmental cost drivers.
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Dates et versions

halshs-00530528, version 1 (29-10-2010)

Identifiants

  • HAL Id : halshs-00530528 , version 1

Citer

Simon Alcouffe, Nicolas Berland, Benjamin Dreveton, Moez Essid. An empirical study of environmental cost drivers. European Accounting Association 33rd Annual Congress, May 2010, Istanbul, Turkey. pp.CD ROM. ⟨halshs-00530528⟩
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